December 20, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Daniel Morris and Irene Barberena-Meissner
| Re: | Jet.AI Inc. Registration Statement on Form S-1 File No. 333-274432 |
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, on behalf of Jet.AI Inc., I hereby request that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:00 p.m. Eastern Time on December 21, 2023, or as soon thereafter as practicable.
| Very truly yours, | ||
| JET.AI INC. | ||
| By: | /s/ Michael Winston | |
| Name: | Michael Winston | |
| Title: | Executive Chairman and Interim Chief Executive Officer | |
| cc: | Heidi Mortensen, CrowdCheck Law LLP | |
| Jeanne Campanelli, CrowdCheck Law LLP |
